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2018 (8) TMI 1937
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.... is directed against the final assessment order passed by the Assessing Officer u/s 143(3) r.w.s. 144C of the Income-tax Act, 1961 08th January, 2015, in relation to the assessment year 2010-11. 2. During the course of hearing, the ld. AR submitted that pursuant to the mandate of section 268A the CBDT has issued Circular No. 03 of 2018, dated 11th July, 2018 with retrospective effect, revising th....